Processing and preserving of fruit and vegetables

ISIC 1030 constitutes 'Manufacturing' under the UAE CT framework. Forensic audit focuses on the 'Value Add' ratio and the presence of specialized industrial equipment (depreciation schedules) to prove physical transformation occurs. If the activity is purely logistics-based, it loses its Qualifying status under Article 2.

Audit Red Flag

Misclassification of 'Trading' as 'Processing'. If the entity performs only minimal packaging or labeling without a 'substantial transformation' of the raw fruit/vegetables, the FTA may re-characterize the income as 'Distribution of goods' (Excluded Activity if not to a FZ Person).

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.